https://www.taxtmi.com/caselaws?id=782065 HC held that substantial pre-SCN payments made by the petitioner in GST cancellation proceedings were not properly considered by the adjudicating and appellate authorities, indicating a lapse in adjudication. Observing that the impugned order is appealable and the GST Appellate Tribunal is now functional, HC directed the petitioner to challenge the 16.05.2025 order before the Tribunal. HC noted that, in terms of Section 73 CGST Act, penalties on the petitioner's directors may not sustain and the company's penalty must be reconsidered in light of earlier payments. Petitioner was allowed to file the appeal without any further pre-deposit. Petition disposed of. en-us Tue, 18 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782065 HC held that substantial pre-SCN payments made by the petitioner in GST cancellation proceedings were not properly considered by the adjudicating and appellate authorities, indicating a lapse in adjudication. Observing that the impugned order is appealable and the GST Appellate Tribunal is now functional, HC directed the petitioner to challenge the 16.05.2025 order before the Tribunal. HC noted that, in terms of Section 73 CGST Act, penalties on the petitioner's directors may not sustain and the company's penalty must be reconsidered in light of earlier payments. Petitioner was allowed to file the appeal without any further pre-deposit. Petition disposed of. Case-Laws GST Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782065